[Congressional Record Volume 159, Number 8 (Wednesday, January 23, 2013)]
[House]
[Page H281]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. POE of Texas:
       H.R. 354.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 Clause 1, which reads: The Congress 
     shall have Power To lay and collect Taxes, Duties, Imposts 
     and Excises, to pay the Debts and provide for the common 
     Defence and general Welfare of the United States; but all 
     Duties, Imposts and Excises shall be uniform throughout the 
     United States;
       Article 1, Section 8, Clause 18, which reads: The Congress 
     shall have Power To make all Laws which shall be necessary 
     and proper for carrying into Execution the foregoing Powers, 
     and all other Powers vested by the Constitution in the 
     Government of the United States, or in any Department or 
     Officer thereof.